Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
International Association of Heat &
EIN 84-0339764 • 501(c)5 • Arvada, CO
Profile
International Association of Heat and Frost Insulators and Allied Workers Local 28 is the bargaining representative of the insulation employees covering collective bargaining agreements that establish rates of pay, fringe benefit rules and working conditions
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Down$475,126
Down $134,390 (-22%) from 2023
Liabilities
Down$6,399
Down $820 (-11%) from 2023
Net Assets
Down$468,727
Down $133,570 (-22%) from 2023
Revenue
Down$104,715
Down $41,786 (-29%) from 2023
Expenses
Down$238,285
Down $10,838 (-4.4%) from 2023
Net Income
Down-$133,570
Down $30,948 (-30%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $475,126
- Liabilities
- $6,399
- Net assets
- $468,727
- Revenue
- $104,715
- Expenses
- $238,285
- Net income
- -$133,570
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 13, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $104,715
Mission and Program Overview
Mission
International Association of Heat and Frost Insulators and Allied Workers Local 28 is the bargaining representative of the insulation employees covering collective bargaining agreements that establish rates of pay, fringe benefit rules and working conditions
International association of heat and frost insulators and allied workers local 28 is the bargaining representative of the member employees in the insulation trade, covering collective bargaining agreements that establish rates of pay, fringe benefit rules and working conditions.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $596,964 | $457,653 | ▼ $139,311 |
| Accounts Receivable | $12,552 | $17,473 | ▲ $4,921 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $609,516 | $475,126 | ▼ $134,390 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,219 | $6,399 | ▼ $820 |
| Total Liabilities | $7,219 | $6,399 | ▼ $820 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $602,297 | $468,727 | ▼ $133,570 |
| Total Net Assets Fund Balance | $602,297 | $468,727 | ▼ $133,570 |
| Total Liabilities and Net Assets / Fund Balance | $609,516 | $475,126 | ▼ $134,390 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $23,849 | $23,849 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Rick Johnson | Special Trustee |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $104,715
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-133,570
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $140,289 |
| Other Expenses | $97,996 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $78,088 |
| Occupancy | - | - | - | $37,196 |
| Other Employee Benefits | - | - | - | $36,450 |
| Payments to Affiliates | - | - | - | $30,284 |
| Pension Plan Contributions | - | - | - | $19,246 |
| Office Expenses | - | - | - | $11,120 |
| Payroll Taxes | - | - | - | $6,505 |
| Conferences and Meetings | - | - | - | $1,651 |
| Fees for Services Legal | - | - | - | $630 |
| Other Expenses | - | - | - | $556 |
| Total Functional Expenses | $0 | $0 | $0 | $238,285 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The local's members are workers in the heat and frost industry. Eligibility for membership is according to the international constitution, and applicants for membership must comply with, and be subject to the requirements imposed by local 28's constitution and the international constitution.”
Form 990, Part VI, Section A, Line 7A
“On october 23, 2019, the international association of heat and frost insulators and allied workers, the parent organization of local 28 imposed a trusteeship on the local. This trusteeship was authorized by article x, section 16 of the international constituion and bylaws. Accordingly, the international suspended the local's constitutional autonomy that would otherwise be available to local 28, and assumed all management and operational responsiblities. In addition to the normal duties of management, the trusteeship was established to reduce expenses, to collect delinquent dues, and to establish new relationships through which the members could be more consistently employed.”
Form 990, Part VI, Section A, Line 7B
“Major decisions regarding the local's constitution or financial matters are subject to a vote by the membership body.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by the outside auditing firm and presented to the business manager for review. After review, the business manager circulates the form 990 to the other members of the governing body for review and discussion. Upon completion of this process, any adjustments or corrections are made and the form 990 is filed.”
Form 990, Part VI, Section B, Line 12C
“The organization's governing body operates in strict accordance with the conflict of interest policy. Any conflicts, potential conflicts, or apprearance of conflicts are required to be disclosed.”
Form 990, Part VI, Section B, Line 15A
“The business manager's salary and the officers' rate of pay is dictated by the local's constitution.”
Form 990, Part VI, Section C, Line 18
“The organization's financial statements, governing documents and tax returns are available to members in good standing. A requesting member forwards their request to the business manager and the appropriate documents will be provided.”
Form 990, Part VI, Section C, Line 19
“The organization's financial statements, governing documents and tax returns are available to members in good standing. A requesting member forwards their request to the business manager and the appropriate documents will be provided.”
Filing and Contact Details
Filer
- Filer Name
- International Association of Heat &
- EIN
- 84-0339764
- Phone
- 3037429010
- Address
- 6210 CARR ST, ARVADA, CO 80004
Signing Officer
- Name
- Rick Johnson
- Title
- Special Trustee
- Phone
- 3037429010
- Signed
- 2025-05-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Rick Johnson
- Formed
- 1917
- Legal Domicile
- Co
- Voting Board Members
- 1
- Independent Board Members
- 1
- Employees
- 1
- Volunteers
- 0
Preparer
- Firm
- Novak Francella LLC
- Address
- 40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
- Preparer
- Louis Verzella CPA
- Phone
- 6106689400
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 1:
“The organization uses the modified cash basis of accounting.”
Raw XML Appendix302 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6399 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 12552 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17473 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS AND ALLIED WORKERS LOCAL 28 IS THE BARGAINING REPRESENTATIVE OF THE MEMBER EMPLOYEES IN THE INSULATION TRADE, COVERING COLLECTIVE BARGAINING AGREEMENTS THAT ESTABLISH RATES OF PAY, FRINGE BENEFIT RULES AND WORKING CONDITIONS. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3037429010 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ARVADA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80004 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 596964 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 457653 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1651 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -133570 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 140289 |
| IRS990/CYTotalExpensesAmt | 0 | 238285 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 104715 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | REPRESENTATIVE OF THE MEMBER EMPLOYEES IN THE INSULATION TRADE, COVERING COLLECTIVE BARGAINING AGREEMENTS THAT ESTABLISH RATES OF PAY, FRINGE BENEFIT RULES AND WORKING CONDITIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 630 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICK JOHNSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SPECIAL TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1917 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 104715 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 23849 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 23849 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS AND ALLIED WORKERS LOCAL 28 IS THE BARGAINING REPRESENTATIVE OF THE MEMBER EMPLOYEES IN THE INSULATION TRADE, COVERING COLLECTIVE BARGAINING AGREEMENTS THAT ESTABLISH RATES OF PAY, FRINGE BENEFIT RULES AND WORKING CONDITIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 602297 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 468727 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 602297 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 468727 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 37196 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11120 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 36450 |
| IRS990/OtherExpensesGrp/Desc | 0 | REIMBURSED EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | OVERPAID DUES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16559 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 556 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 78088 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 30284 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6505 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 19246 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICK JOHNSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISC INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FINES AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 92098 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 11557 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1060 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 92098 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 11557 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1060 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 116618 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 146501 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -102622 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 132505 |
| IRS990/PYTotalExpensesAmt | 0 | 249123 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 146501 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -133570 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 23849 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23849 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE LOCAL'S MEMBERS ARE WORKERS IN THE HEAT AND FROST INDUSTRY. ELIGIBILITY FOR MEMBERSHIP IS ACCORDING TO THE INTERNATIONAL CONSTITUTION, AND APPLICANTS FOR MEMBERSHIP MUST COMPLY WITH, AND BE SUBJECT TO THE REQUIREMENTS IMPOSED BY LOCAL 28'S CONSTITUTION AND THE INTERNATIONAL CONSTITUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ON OCTOBER 23, 2019, THE INTERNATIONAL ASSOCIATION OF HEAT AND FROST INSULATORS AND ALLIED WORKERS, THE PARENT ORGANIZATION OF LOCAL 28 IMPOSED A TRUSTEESHIP ON THE LOCAL. THIS TRUSTEESHIP WAS AUTHORIZED BY ARTICLE X, SECTION 16 OF THE INTERNATIONAL CONSTITUION AND BYLAWS. ACCORDINGLY, THE INTERNATIONAL SUSPENDED THE LOCAL'S CONSTITUTIONAL AUTONOMY THAT WOULD OTHERWISE BE AVAILABLE TO LOCAL 28, AND ASSUMED ALL MANAGEMENT AND OPERATIONAL RESPONSIBLITIES. IN ADDITION TO THE NORMAL DUTIES OF MANAGEMENT, THE TRUSTEESHIP WAS ESTABLISHED TO REDUCE EXPENSES, TO COLLECT DELINQUENT DUES, AND TO ESTABLISH NEW RELATIONSHIPS THROUGH WHICH THE MEMBERS COULD BE MORE CONSISTENTLY EMPLOYED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MAJOR DECISIONS REGARDING THE LOCAL'S CONSTITUTION OR FINANCIAL MATTERS ARE SUBJECT TO A VOTE BY THE MEMBERSHIP BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY THE OUTSIDE AUDITING FIRM AND PRESENTED TO THE BUSINESS MANAGER FOR REVIEW. AFTER REVIEW, THE BUSINESS MANAGER CIRCULATES THE FORM 990 TO THE OTHER MEMBERS OF THE GOVERNING BODY FOR REVIEW AND DISCUSSION. UPON COMPLETION OF THIS PROCESS, ANY ADJUSTMENTS OR CORRECTIONS ARE MADE AND THE FORM 990 IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING BODY OPERATES IN STRICT ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. ANY CONFLICTS, POTENTIAL CONFLICTS, OR APPREARANCE OF CONFLICTS ARE REQUIRED TO BE DISCLOSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BUSINESS MANAGER'S SALARY AND THE OFFICERS' RATE OF PAY IS DICTATED BY THE LOCAL'S CONSTITUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE TO MEMBERS IN GOOD STANDING. A REQUESTING MEMBER FORWARDS THEIR REQUEST TO THE BUSINESS MANAGER AND THE APPROPRIATE DOCUMENTS WILL BE PROVIDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE TO MEMBERS IN GOOD STANDING. A REQUESTING MEMBER FORWARDS THEIR REQUEST TO THE BUSINESS MANAGER AND THE APPROPRIATE DOCUMENTS WILL BE PROVIDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 1: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ALLIED WORKERS LOCAL 28 JATC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 061746666 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TRAINING AND EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | CURRENT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 6210 CARR ST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ARVADA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 80004 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 609516 |
| IRS990/TotalAssetsEOYAmt | 0 | 475126 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 609516 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 475126 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 238285 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 7219 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 6399 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7219 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 6399 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 602297 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 468727 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 104715 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 104715 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 104715 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 609516 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 475126 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6210 CARR ST |
| IRS990/USAddress/CityNm | 0 | ARVADA |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 80004 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICK JOHNSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SPECIAL TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3037429010 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INTERNATIONAL ASSOCIATION OF HEAT & |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FROST INSULATORS & ALLIED WORKERS L28 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTE |
| ReturnHeader/Filer/EIN | 0 | 840339764 |
| ReturnHeader/Filer/PhoneNum | 0 | 3037429010 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6210 CARR ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ARVADA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80004 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611436956 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NOVAK FRANCELLA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 40 MONUMENT RD 5TH FLR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BALA CYNWYD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19004 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6106689400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-13T10:12:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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